The invention is directed to the cutting of sheet paneling for openings such as doors, windows, heating registers, light switches, electrical outlets and the like. Under current procedures measurements made of these objects are first laid out on the paneling, generally on the back side of the paneling in the reverse order and the openings are then sawed out. This procedure is cumbersome and errors in measurements are easily made. The present improvement is directed to a method of marking the paneling for openings on the room side of the paneling and then using a tool for cutting the paneling after the paneling is on the wall along the marked line to expose the electrical outlet or other unit which has been outlined on the front of the paneling.